THE COMMISSIONER OF INCOME TAX-III vs. M/S SJR BUILDERS

PDF · subscribers
ITA/460/2014HC KarnatakaKAHC01039630201419 February 2015Bench: S.SUJATHA,VINEET SARAN2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the substantial question of law raised in the present appeal had already been decided by a Division Bench of the same Court in ITA No.32/2010, vide order dated 19.03.2012, in the case of the respondent-assessee for earlier assessment years. Furthermore, the Special Leave Petition (SLP) filed against that earlier order had been dismissed by the Hon'ble Supreme Court. Consequently, the High Court found no reason to admit the present appeal, deeming it not to be a fit case for admission. The appeal was accordingly dismissed. No specific issue was left undecided; the appeal was disposed of on the basis of precedent.

What were the facts?

The Commissioner of Income Tax-III and the Deputy Commissioner of Income Tax (Appellants) have filed an appeal under Section 260-A of the Income Tax Act, 1961, against the order dated 05/06/2014 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 1039/Bang/2013. The appeal pertains to the assessment year 2008-09. The respondent is M/s. S.J.R Builders. The High Court heard the learned counsel for the appellant and perused the record.

What were the issues?

1. Whether the substantial question of law raised in this appeal is identical to the question of law decided by a Division Bench of this Court in ITA No.32/2010 for earlier assessment years concerning the respondent-assessee. Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The High Court's decision is based on a prior ruling. Revenue's Contention: The revenue, represented by the Commissioner of Income Tax-III and the Deputy Commissioner of Income Tax, has raised a substantial question of law in this appeal. However, the judgment indicates that this substantial question of law has already been decided by a Division Bench of the High Court in a previous case involving the same respondent-assessee for earlier assessment years.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 19TH DAY OF FEBRUARY, 2015

PRESENT

THE HON'BLE MR. JUSTICE VINEET SARAN

AND

THE HON’BLE MRS. JUSTICE S.SUJATHA

I.T.A 460/2014. Between:

1.The Commissioner of Income Tax-III, C.R.Building, Queens Road, Bangalore-560 001.

2.

The Deputy Commissioner of Income Tax, Circle 7(1), Bangalore.

Appellants.

(By Sri.E.I.Sanmathi)

And:

M/s.S.J.R Builders, No.1, SJR Primus, Indl. Layout, 7th Block, Koramangala, Bangalore-560095.

Respondent.

-0-

This I.T. Appeal is filed under Sec.260-A of Income Tax Act 1961, against the order dated 05/06/2014 passed in ITA No. 1039/Bang/2013 for the assessment year 2008-09.

THIS APPEAL COMING ON FOR ADMISSION THIS DAY, VINEET SARAN J., DELIVERED THE FOLLOWING:

JUDGMENT

Heard Sri E.I.Sanmathi, learned counsel appearing for the appellant and perused the record.

2.

The substantial question of law raised in this appeal has already been decided by a Division Bench of this Court in ITA No.32/2010 vide order dated 19.03.2012 in the case of respondent-assessee for earlier assessment years. The Special Leave Petition (SLP) filed against such order has already been dismissed by the Hon’ble Supreme Court. As such, we do not find it to be a fit case for admission.

The appeal is dismissed.

Sd/- JUDGE

Sd/- JUDGE ssy

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →